2026 Wealth Cliff has arrived. TCJA provisions sunset. Estate exclusion ≈ $7,000,000.

The Four Pillars

Trust Features

Each feature is shown twice: the way the lawyers say it, and the way you'd explain it to a five-year-old. Authenticated members can also drive the live implementation underneath.

UCC Article 9

Asset Tokenization (Stocks & Bonds)

Highly Professional

Represents TradFi assets as 'Shadow Tokens' on Stellar to facilitate on-chain voting. Complies with UCC Article 9 for the control of electronic records.

Toddler Translation

These are 'Picture Tokens' of your toys. We use the tokens to decide what to do with the toys, while the real toys stay safe in the big toy shop.

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IRC § 663(b)

Income Shifting (65-Day Rule)

Highly Professional

UI allows the Trustee to date a distribution as of Dec 31 of the previous year if executed within 65 days of the new year, pursuant to IRC § 663(b).

Toddler Translation

We use a 'Time Machine' to say we shared our cookies last year, even if we are actually sharing them today. The teacher allows it!

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W. Va. Code § 36-1A-1 (2025)

Duration (1,000 Years)

Highly Professional

Incorporates the 2025 update to W. Va. Code § 36-1A-1, extending the Rule Against Perpetuities to 1,000 years for multi-generational wealth preservation.

Toddler Translation

This treasure chest stays locked and safe for your kids, their kids, and their kids' kids for a thousand birthdays!

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W. Va. Code § 44D-5-502

Creditor Shield (Spendthrift)

Highly Professional

Implements W. Va. Code § 44D-5-502, preventing any beneficiary from assigning their interest and barring creditors from attaching trust assets.

Toddler Translation

This is a magic bubble. Even if a beneficiary owes someone candy, the meanies can't reach into the trust to take it.

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